19. The absorption ending inventory is: A) $ 20,000 B) $ 12,000 C) $ 13,000 D) $ 4,000 E) $ 8,000 20. The difference between the variable ending inventory cost and the absorption ending inventory cost is: A) 400 units times $15 per unit indirect manufacturing cost. B) 400 units times $10 per unit material cost. C) 400 units times $20 per unit variable conversion cost plus $ 15 per unit indirect manufacturing cost. D) 400 units times $20 per unit variable conversion cost plus $ 15 per unit indirect manufacturing cost plus $ 16.67 per unit indirect operating costs. E) 400 units times $10 per unit variable conversion cost plus $ 15 per unit indirect manufacturing cost